I want to establish a network of Discourse forums. Each site in the network will be a stand-alone site with its own url (abc.com, xyz.com…) and theme etc with a common user account repository such that an account at one of the sites allows the user to access the other sites as well.
Seems like you’re on to it already. The advanced way is to run a Multisite configuration, but this is not recommended unless you’re an experienced sysadmin.
The other way is to have some shared SSO between your separately hosted sites. Either one site could work as the main SSO provider for the rest of your sites, or you could rely on some other type of userhub as the parent SSO provider that ties them all together.